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该文首先简要阐述了建立经营者激励约束机制的理论基础 ,分析了国有企业经营者激励约束机制的现状及所存在的问题.文章同时指出建立经营者激励约束机制应明确的几个问题 ,最后提出了国有企业建立经营者激励约束机制的基本途径“,”On mananers incentive and restraint mechanism,firstly,the theoretical foundation is briefly explained;secondly,the current situation and problems in SOE are analyzed;finally,the basic way is proposed to set up in state-owned enterprise.